We're dividing 54231 by 4 
We want to divide 54231 by 4.

Advancing to step 1:
4 goes into 5 1 times with a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 4 from 5, we get 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 4

Advancing to step 2:
4 goes into 14 3 times with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 12 from 14 to get 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 4

Advancing to step 3:
If we divide 22 by 4, we get 5 and a remainder of 2.
Record the quotient 5 as the next digit in the result. 
Result so far: 135.0
Deduct 20 from 22 and we're left with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 4

Let's proceed to step 4:
4 can be fit into 23 5 times, resulting in a remainder of 3.
Put 5 as the next digit of the answer. 
Result so far: 1355.0
Subtract 20 from 23 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 4

Moving on to step 5:
4 goes into 31 7 times with a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 13557.0
The remainder is 3 after subtracting 28 from 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 6:
The number 4 fits into 30 7 times, leaving a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 13557.7
Subtract 28 from 30 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 7:
The number 4 fits into 20 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 13557.75
The remainder is 0 after subtracting 20 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
The number 4 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13557.75
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
When dividing 0 by 4, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13557.75
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 13557.75 with a remaining 0.0.